https://www.pwc.com/us/en/services/tax/library/pwc-bonus-depreciation-guidance-provides-familiar-rules.html
Notice 2026-11 provides interim guidance on the additional first-year depreciation deduction under Section 168(k), as amended by the OBBBA.
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https://taxfoundation.org/blog/permanent-bonus-depreciation-expensing-options/?utm_medium=email&_hsenc=p2ANqtz-9KamBrL1IsdtAhzy12hNmL5FvNMaPh9B-kwl0TuZfF-7mKdI5HoX17qx4CluSLg3h2iDRoqVD08djBcvWPCjMo-HbaIg&_hsmi=352712853&utm_content=352712853&utm_source=hs_email
Enacting permanent bonus depreciation (expensing) would create an economically powerful reconciliation package. See more on cost recovery.
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https://wcginc.com/kb-rental-property/qualified-improvement-property-qip/
You might think this section is not too sexy since it primarily pertains to nonresidential property, but there is a neat exception for short-term rentals.
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https://nbaa.org/flight-department-administration/tax-issues/depreciation/bonus-depreciation/bonus-depreciation-entering-annual-phasedown-in-2023/
Dec 5, 2022 - This NBAA members-only resource, developed by members of the NBAA Tax Committee, provides an overview on claiming bonus depreciation during the phasedown...
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https://nbaa.org/flight-department-administration/tax-issues/depreciation/bonus-depreciation/bonus-depreciation-key-to-incentivizing-aircraft-transactions/
Dec 8, 2020 - Through bonus depreciation, also known as immediate expensing, taxpayers placing qualifying property into service, including business aircraft, can continue to...
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https://wcginc.com/kb-rental-property/opted-out-of-bonus-depreciation/
Rental property owners who fail to elect out of bonus depreciation and do not claim bonus depreciation are using an improper accounting method.
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https://www.pnfp.com/learning-center/business-resource-center/articles/finance-and-money-matters/100-percent-bonus-depreciation-is-returning-what-it-means-for-business-owners-and-investors/
100 percent Bonus Depreciation is Returning: What It Means for Business Owners and Investors
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